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  3. Compliance & Risk Management
  4. Risk Management System and Internal Control System

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Risk Management System and Internal Control System

The Volkswagen Group’s responsible approach to dealing with risks is supported by a comprehensive Risk Management System and Internal Control System (RMS/ICS). The organisational structure of Volkswagen Group’s RMS/ICS is based on the internationally recognised COSO Enterprise Risk Management Framework standard (COSO: Committee of Sponsoring Organizations of the Treadway Commission). Standardised Group-wide policies form the basis for a transparent and adequate approach to handling risks. This includes:

  • Risks are to be dealt with actively and openly
  • The RMS/ICS is aligned to the goals
  • Risk are to be taken deliberately and managed appropriately
  • RMS and ICS must be effective

The Group’s Risk Management and the Internal Control System are based on three pillars: In addition to the annual regular Governance, Risk & Compliance (GRC) process, with its focus on systemic risks, and the risk quarterly process, which concentrates on acute risks, we are introducing operative risk management in the individual divisions.

May also be of interest

You can also find content on the topic of Risk Management in the following publications of the Volkswagen Group.

Risk Management in the Annual Report 2021

Risk Management in the Sustainability Report 2021

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